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4月2日召开的国务院常务会议研究扩大小微企业所得税优惠政策实施范围,部署进一步发挥开发性金融对棚户区改造的支持作用,确定深化铁路投融资体制改革、加快铁路建设的政策措施。会议认为,小微企业是促创业、保就业、活跃市场的生力军。会议研究了进一步减轻税负、助力小微企业成长的措施,提出将小微企业减半征收企业所得税优惠政策实施范围的上限,由年应纳税所得额6万元进一步较大幅度提高,并将政策截止期限延长至2016年底。
On April 2, a State Council executive meeting examined the scope of expanding preferential policies for small and micro enterprises’ income tax. The plan further expanded the supporting role of development finance in the reconstruction of shantytowns and determined the policies and measures for deepening the reform of railway investment and financing system and speeding up railway construction. The meeting held that small and micro enterprises are a new force promoting entrepreneurship, employment protection and active markets. The meeting studied measures to further reduce tax burden and boost the growth of small and micro enterprises. It proposed that the upper limit of the scope of implementation of the preferential policy for corporate income tax by 50% of small and micro enterprises should be further increased substantially from the annual taxable income of 60,000 yuan. Policy deadline extended to the end of 2016.